14 May 1991 T.I. (Tax Window, No. 3, p. 10, ¶1237)

Where a U.S. corporation sends its employees to a Canadian subsidiary for work assignments, and the employees report for work at the Canadian...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

A U.S. corporation may be considered to be carrying on business in Canada where it supplies to its Canadian subsidiary employees that are under...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.